Anti-Tax Avoidance Directive (2016/1164): New EU Policy Horizons

Type

Journal

Author

Rigaut, A.

Country

European Union

Published Date

October 18, 2016

Issue

European Taxation 2016 (Volume 56), No. 11

DOI

https://doi.org/10.59403/3nw1w3e

Document

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This article discusses the genesis of the Anti-Tax Avoidance Directive (2016/1164), its scope and main provisions, as well as some perspectives on future policy making.

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Anti-Tax Avoidance Directive (2016/1164): New EU Policy Horizons